BRITANNIA INDUSTRIES LTD. ,KOLKATA vs. DCIT, CIR-7(1), KOLKATA. , KOLKATA

The present appeal has been preferred by the assessee against the order dated 02.11.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

At the outset, the ld. Counsel has invited our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee under the misconception that the assessee has availed Vivad Se Viswas Scheme. The ld. Counsel has further submitted that even the assessee duly apprised by writing a letter to the ld. CIT(A) that the assessee has not availed any such Vivad Se Viswas Scheme. However, the ld. CIT(A) without considering the said submissions, dismissed the appeal of the assessee under the misconception that the tax liabilities of the assessee have already been settled. The ld. Counsel, therefore, has requested that the appeal of the assessee may be restored to the CIT(A) for decision on merits.

In view of the above submissions of the ld. Counsel for the assessee, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh in accordance with law. Needless to say that the CIT(A) will given proper opportunity to the assessee to present its case.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.